TIJUANA, BC.- The reform to the Customs Law that came into effect in 2026 not only modified operational processes in Mexican foreign trade; it also altered the logic under which authorities, customs agents, carriers, logistics integrators and IMMEX companies – maquiladora and export manufacturing companies with a special customs regime in the country – interact .
Under a renewed regulatory environment – for importers, exporters and their logistics chain – marked by greater documentary requirements, reinforced traceability and a new approach to compliance , the participants in the panel “Customs, compliance and risks in increasingly demanding borders”, held during the ETYL Cali-Baja 2026 of Grupo T21, agreed that the logistics chain is currently facing one of its most complex moments in decades.
Moderating the discussion, Héctor Landeros, partner at HXLA Customs & Trade , argued that the major challenge lies in the new paradigm that attempts to balance trade facilitation and customs control . However, he cautioned that the authorities still don’t seem to fully understand how to achieve both objectives simultaneously. “Facilitation is an act in which I (the government), as customs, allow goods to flow while still maintaining control,” he explained, noting that risk management should be the mechanism for distinguishing compliance profiles and avoiding widespread overregulation.
This paradigm shift was evident in the operational experience of IMMEX companies. Gabriela Fernández, Trade & Logistics Manager at TACNA Services , described the radical transformation that foreign trade has undergone in the last 25 years, from improvised operations with Excel spreadsheets and radio communication, to a hyperconnected ecosystem where traceability has become a regulatory requirement . “Before, you’d say ‘bless’ to the driver and you’d never know if he’d actually crossed the border,” she recalled.
However, technological advancements have brought new obligations that, from her perspective, have significantly increased the pressure on companies. The executive pointed out that one of the most sensitive issues is the new requirement to share sensitive information related to contracts, labor costs, and production processes, something that has generated particular concern among foreign companies operating under shelter schemes . “What guarantee can you give them that all this information we’re uploading tomorrow won’t be hacked and shared with the competition?” she asked.
Fernández also warned that the regulatory impact is not uniform . While large companies have the capacity to invest in technological infrastructure, automation, and servers, small and medium-sized enterprises face real difficulties in complying. “Small businesses are praying and crying that they don’t get audited because it’s truly difficult for them to comply,” he stated, explaining that many don’t even have sufficiently structured processes to generate documents like waybills or maintain robust traceability systems.
Furthermore, the pressure no longer falls solely on importers and exporters. Jacinto Romero, general director of the Romero Galaviz Customs Agency , maintained that the new environment has transformed the customs broker into a kind of “compliance officer” obligated not only to review documentation but also to verify its authenticity and substance. “We have just been given the responsibility of verifying and confirming that all the documents the client gives us are indeed genuine,” he explained.
The problem, he added, is that the new regulations are significantly increasing the administrative and technological burden on logistics providers. He even revealed that recent regulatory changes already require photographs of offices, machinery, and products, which increases the need for information storage and data transmission in ever-shorter timeframes. “ Just -in -time is becoming increasingly difficult and increasingly expensive,” he concluded .
Romero also anticipated that the real impact is only just beginning, due to the growing capacity of authorities to cross-reference information between agencies such as Mexico’s National Customs Agency (ANAM) and the Tax Administration Service (SAT) . From his perspective, the next step will be much more aggressive and automated electronic audits
Meanwhile, Adrián Salinas Rangel, VP of Enterprise Sales Intermodal at STG Logistics , explained that logistics integrators have been forced to strengthen internal controls and validation mechanisms to avoid errors that could lead to delays or penalties at the border. “We must always be very vigilant, stay up-to-date with the information, and share it with the client,” he stated.
For Salinas, the central problem is that digitization and automated data matching by the authorities virtually eliminate the margin for documentary inconsistencies. Incorrect information can translate into operational delays , inspections, or direct impacts on the carrier. “If I or the client fails to provide certain information, the carrier could face problems at the border crossing,” he warned.
Speaking from the trucking industry, Alfonso Esquer Millán, vice president of the Northwest region of the National Chamber of Freight Transportation (Canacar) , described a scenario where the loss of productivity is beginning to become a severe financial risk. He explained that crossing times for trucking are increasing, while operating costs remain under commercial pressure . “What we used to sell for a certain amount of money for a two-hour trip, people now want to buy for the same price in four hours or more of service,” he stated.
The transport leader was even more critical, pointing out that the new regulatory approach seems to be based on a presumption of guilt toward the private sector. “When they made the rule, they thought we were all fraudsters,” he stated, noting that fines and liabilities have grown disproportionately compared to the actual profit margins of the transport industry.
Beyond sectoral differences, the panel revealed a common concern: the speed at which new regulatory requirements are advancing contrasts sharply with the operational and technological capacity of much of the logistics chain to adapt. In this tension between control and trade facilitation , the risk is that the Mexican border will end up becoming an increasingly bureaucratic, costly, and slow space for those who do seek to comply.
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